This discussion clarifies whether IGST paid on goods imported through a Courier Bill of Entry (XIV) for home consumption can be claimed as credit. The consensus is yes, provided the goods are for resale purposes and the IGST amount is reflected in your GSTR-2B. This allows businesses to reclaim the tax paid on imported stock.
08 May 2025
Can we take credit of IGST amount paid to custom department on goods imported through "Courier bill of Entry XIV for home consumption"? it is imported for resale business purpose only and Igst amount reflected under GSTR-2B?